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Journal Articles

How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?

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Michael L. Ettredge, Juan Mao, Mary Stone, Lili Sun
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2025) 44 (2): 79–102.
https://doi.org/10.2308/AJPT-2022-101
Published: 01 May 2025
... of Jayanthi Krishnan. 28 06 2022 23 04 2024 13 05 2024 2025 COVID stay-at-home order audit fees filing delays risk of material misstatement audit team coordination group audit The onset of the 2019 coronavirus pandemic (COVID-19) in the United States early in 2020...
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Journal Articles

Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?

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Jayanthi Krishnan, Mengtian Li
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 101–124.
https://doi.org/10.2308/AJPT-18-141
Published: 01 February 2023
... group audit supervision referred-to auditors consolidated subsidiaries equity-method investees component auditor Table 2 , Panel D presents descriptive statistics for the magnitude of the RT auditor’s participation in the audit, measured as the ratio of subsidiary assets or equity...
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